{"data":{"id":"us-wv/w.-va.-code-11-6l-3","jurisdiction":"us-wv","citation":"W. Va. Code § 11-6L-3","heading":"Limited-time valuation of certain specialized wireless technology property.","body":"Notwithstanding any other provision of this code to the contrary, for five years immediately following the date of its erection, the value of a tower is its salvage value, and the correlated value determined under a unit valuation approach shall be reduced by the difference between the original cost and the salvage value of a tower.","path":["CHAPTER 11. TAXATION.","ARTICLE 6L. SPECIAL METHOD FOR VALUATION OF CERTAIN WIRELESS TECHNOLOGY PROPERTY."],"source_url":"https://code.wvlegislature.gov/11-6L-3/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:25Z","sha256":"d4ff0edf8568b4ea5200d18431e8ee8932510c7f94487ccb1b3364a361a11420","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-6l-2","next":"us-wv/w.-va.-code-11-6l-4"},"notice":"GroundRules: Original legal text. Not legal advice."}